Harris Seafood Answer the following questions a. Should Harris Seafoods enter the shrimp processing business by building the new plant? Please assume the firm will be unable to use the Industrial Revenue Bond financing mentioned at the end of the case (we will return to this topic in a later case). Yes‚ I think that this company should build a new plant that allows them to grow in the industry‚ even if they are unable to use the Industrial Revenue Bond‚ they will have other financing alternatives
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“I lost my wife‚” cried Harris again‚ distraught over the indifference of the two men. The two men did not reply‚ shaking their heads at him in vague amusement. Seeing that the two men would not be of any use‚ Harris turned back to the four roads. One of the roads stretched into the forest; it was a worn‚ dirt road and the soil was packed tight by the years of footsteps that have traipsed on it. Another was white and flat‚ similar to the road Harris had just biked on. The last two were rarely used
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investors’ next step was to sue the auditors of Stanford Financial Group. BDO‚ the accounting firm that was responsible for auditing Stanford’s financial statements‚ is currently the target of a major lawsuit. BDO did not act in accordance with the responsibilities of an auditor and thus led to audit risk‚ lack of independence‚ and various violations of the PCAOB’s auditing standards regarding investment securities. BDO consistently issued unqualified reports when there were material misstatements
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CHAPTER 1 Auditing and Assurance Services LEARNING OBJECTIVES | | |Exercises and | | | |Problems | | |Review Checkpoints | | |
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the value to small businesses of carrying out marketing audits. Illustrate your arguments with reference to an existing small business of your choice In this essay I will be assessing the value of Market auditing for small businesses using the firm Abel and Cole as a model. Market auditing is the means by which a company can understand how it correlates to the environment in which it operates. It is a way by which a company can identity its own pros and cons as they relate to external opportunities
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Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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In addition to a number of quantitative studies in this area‚ this study wants firstly to elaborate in a complementary qualitative way how internal auditors perceive their current role in risk management within the Belgian context where internal auditing is a relatively young profession. Secondly‚ we want to investigate whether‚ under the influence of recent changes in corporate governance regulations‚ a greater financial emphasis in internal auditors’ work can be noticed. Thirdly‚ we are interested
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is Jeffery. Jeffery goal was to be with his love‚ but he failed. The second slave is Harris. Harris goal was to be free from being a slave and he succeeded his goal. Both of them had different goals that they wanted to accomplish. Then both of them got something that they have in common . For example‚ both of them are slaves. Both Jeffery and Harris have similarities. One of their similarities of Jeffery and Harris both of them are slaves. Then both of them work on plantation and they are bold even
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interview I choose to speak to Jaquetta Harris‚ executive director of the leasing department at the Rochester Housing Authority (RHA). Having been employed with RHA for less than one year‚ Mrs. Harris has had to overcome many obstacles accompanied with being new to the organization and also being an African American female leader. Being both African American and a female‚ has in the past caused much heart ache for many aspiring African American women. However‚ Mrs. Harris has had years of experience leading
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Assignment 1 Name: Leung Hiu Ting Student no.10348622 Course : Auditing a. Outline the main reasons for a company requiring an external audit. Nowadays‚ a lot of company’s ownership and management is separated. It had major influences for auditing. Shareholders were concerned that their funds may not be used in proper ways to maximize the value of the company by appointed managers. For example‚ management may distort or withhold material information in their financial statements for personal
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